[Adopted 12-7-2020 by Ord. No. 330]
This article shall be known and cited as the "Silverdale Borough
Fire Tax Ordinance."
This article is enacted under authority of the Borough Code,
Act of May 17, 2012, P.L. 262, No. 43, Section 158 [53 P.S. § 46302(a)(6)].
A.
The purpose of the tax authorized and implemented by this article
is for the purchase of fire engines, fire apparatus and fire hose
for the use of the Borough or for assisting any fire company in the
Borough in the purchase, renewal or repair of any of its fire engines,
fire apparatus or fire hose, for the purpose of making appropriations
to fire companies both within and without the Borough and of contracting
with adjacent municipalities or volunteer fire companies in adjacent
municipalities for fire protection, for the training of fire personnel
and payments to fire training schools and centers or for the purchase
of land upon which to erect a firehouse, or for the erection and maintenance
of a firehouse or fire training school and center, and for all other
lawful purposes as may be specified for such tax from time to time
by the laws of the Commonwealth of Pennsylvania.
B.
For the purposes set forth above, a dedicated tax not exceeding three
mills is hereby levied on all real estate located, either in whole
or in part, within the Borough of Silverdale and to include, without
limitation or reservation, all real estate as is subject to taxation
for general Borough purposes as may exist in currently or which may
be so subject to taxation in the future. The rate of this dedicated
fire tax shall be set forth in the annual Borough tax resolution for
fiscal year 2021 and shall thereafter be set for each year in the
annual Borough tax resolution for the fiscal year.
The tax shall be in addition to all other taxes of any kind
or nature heretofore levied by the Borough of Silverdale.
The following words and phrases, when used in this article shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning:
The Borough of Silverdale, Bucks County, Pennsylvania.
The Borough Council of the Borough of Silverdale, Bucks County,
Pennsylvania.
Includes and means any and all organizations within or without
the Borough of Silverdale, professional or volunteer, which are engaged
in fire protection services within and serving the Borough.
This fiscal year of the Borough of Silverdale, Bucks County,
Pennsylvania, which is the period from January 1 through December
31 in each year; a calendar year.
Includes, but is not limited to, an individual, unincorporated
association, partnership, limited partnership, firm, corporation,
limited liability company, joint venture, or any other legal entity
whatsoever.
Any lands, tenements or hereditaments within the Borough, including,
without limitation, buildings, structures, fixtures, mines, minerals,
oils, gas quarries, spaces with or without upper or lower boundaries,
trees and other improvements, immovable or interests which, by custom,
usage or law, pass with a conveyance of land, but excluding permanently
attached machinery and equipment in an individual plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
The dedicated fire protection services appropriations tax
levied pursuant to this article.
The duly elected, appointed, designated or established Tax
Collector of the Borough of Silverdale, Bucks County, Pennsylvania.
The period from January l through December 31 in any year;
a calendar year.
A calendar year.
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
real estate taxation for general Borough purposes appears.
The entry of the fire tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute the Tax Collector's
warrant for the collection of said tax levied and assessed.
The fire tax shall be collected by the Tax Collector in the
same manner and the same time or times as the tax levied against real
estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
taxes collected by authority of this article and shall mark the same
"paid" on each duplicate and the date on which payment was made. The
Tax Collector shall transmit said taxes so collected to the Treasurer
of the Borough by separate statement, at the same time as other taxes
are remitted or required to be remitted to the Borough. It shall be
the duty and responsibility of the Treasurer to ensure that the taxes
so collected are applied only for the purposes for which they are
levied and collected pursuant to the terms of this article.
A.
Any person required to pay the fire tax shall be entitled to a discount
of 2% from the amount of such tax upon making payment of the whole
amount due thereof between March 1 and April 30 of the tax year when
such tax payment is due. All such persons who shall fail to make payment
of said tax charge by June 20 for the tax year when such tax payment
is due shall be charged a penalty of 10%, which penalty shall be added
to the tax amount due by the Tax Collector and shall be collected
by the Tax Collector.
B.
In the event that any tax due under this article remains due and
unpaid 60 days after the penalty date established, the Tax Collector
may sue for the recovery of any such tax due and unpaid under this
article, together with any penalty and interest thereon. Where suit
is brought for recovery of this tax, the person liable therefor shall,
in addition to the tax, interest and penalties, be responsible and
liable for all costs of collection and prosecution.
The fire tax may be levied in accordance with the terms of this
article for the fiscal year 2021 and shall be considered assessed
at the same time as the tax levied against real estate by the Borough
for general Borough purposes. The fire tax shall continue on a calendar-year
basis thereafter without annual reenactment of this article and by
inclusion of the same in the annual Borough tax resolution for each
year.
The Borough shall be authorized to enter into written agreements
and memoranda of understanding with any fire company which receives
appropriations from the Borough generated from the tax revenues collected
pursuant to this article in order to provide an accountability process
for the use of such appropriations and to assist the Borough in its
annual budget process so that it may budget responsibly and levy the
tax accordingly. Such agreements or memoranda of understanding may
require any fire company which is the recipient of appropriations
to timely file with the Borough budget and financial reports and any
such other reports or supporting documentation relative to the use
or proposed use of appropriated funds.
